Kohinoor Floors PVT. LTD. vs. State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. WEDNE AY, THE 2ND DAY OF AUGUST 2023 / 11TH SRAVANA, 1945 WA NO. 1338 OF 2023 AGAINST THE JUDGMENT DATED 27.06.2023 IN WP(C) 19448/2021 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: KOHINOOR FLOORS PVT. LTD. 3/263, A. N. H. BYPASS, KANNADIKADU, NEAR VYTILLA, MARADU P.O., KOCHI REPRESENTED BY ITS MANAGING DIRECTOR MR.SUNIL GEORGE OOMEN, PIN – 682304 BY ADVS. SRI.ANIL D. NAIR SMT.TELMA RAJU SRI.AADITYA NAIR RESPONDENT/RESPONDENT: STATE TAX OFFICER SQUAD NO.V, SGST DEPARTMENT, ERNAKULAM, PIN – 682015 BY ADV THUSHARA JAMES BY GOVERNMENT PLEADER SMT.MM JASMINE THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 02.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT A.K.Jayasankaran Nambiar, J. The petitioner in WP(C).No.19448 of 2021 is the appellant herein aggrieved by the judgment dated 27.06.2023 of the learned Single Judge in the Writ Petition. The challenge in the Writ Petition was against Ext.P9 order passed by the respondent whereby the input tax credit allegedly available to the appellant was denied by the respondent. The grievance of the appellant in the writ Petition was with regard to the genuineness of the transactions of its sister concern, and its contention before the learned Single Judge was that Ext.P9 order was passed without verifying the books of accounts of its sister concern and to that extent it was illegal and arbitrary.
The learned Single Judge on a consideration of the said submission, found that against Ext.P9 order, the appellant had an effective alternative remedy by way of an appeal under Section 107 of the Central Goods and Services Tax Act. In the light of the specific provisions for appeal, the learned Single Judge found that the appellant
:3: W.A.No.1338 of 2023 was to be relegated to the alternative statutory remedy. Before us, it is the submission of the learned counsel for the appellant Sri.Anil D.Nair that Ext.P9 order having been passed without verifying the books of account of the sister concern from whom the appellant had purchased goods on which input tax credit was taken, the appellant was prejudiced since it had no way of establishing that the credit was correctly availed. On a consideration of the said submission, we find that the said argument on merits is one that can be taken by the appellant in proceedings before the appellate authority, and hence the learned Single Judge was not in error while dismissing the Writ Petition for the existence of the alternate remedy. We, therefore, see no reason to interfere with the judgment of the learned Single Judge. The Writ Appeal, therefore, fails and is accordingly dismissed. A.K.JAYASANKARAN NAMBIAR JUDGE MOHAMMED NIAS C.P. JUDGE mns
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.